(11/03) Minimum retail selling prices for cigarettes. In an article written for Luxemburger Wort, Me Patrick Goergen comments the judgment of the European Court of Justice of 4 March 2010. The French system of minimum prices for the retail sale of cigarettes released for consumption in France and a prohibition on selling tobacco products at a promotional price which is contrary to public health objectives is judged not compliant with Council Directive 95/59. Read the entire article "Mindestpreise für Tabakerzeugnisse" (in German language).

(10/03) A tax entity consisting of a resident parent company and non resident subsidiaries. In a recent contribution to AGEFI Luxembourg, published in March edition and titled "Entité fiscale entre société mère et filiale non résidente" (in French), Me Patrick Goergen and Me Laurent Suin are commenting the 25 February 2010 judgment of the European Court of Justice in a Netherlands case. The ECJ does not oppose to the legislation of a Member State which makes it possible for a parent company to form a single tax entity with its resident subsidiary, but which prevents the formation of such a single tax entity with a non-resident subsidiary, in that the profits of that non-resident subsidiary are not subject to the fiscal legislation of that Member State.

(25/09) Etude Patrick Goergen has joined the European Law Firm network. Etude Patrick Goergen has been selected as new Luxembourg member firm of European Law Firm, a network of 26 commercially orientated law firms (one per country). European Law Firm members are established, ambitious firms selected for their breadth of expertise and a proven track record in cross-border transactions. Our partner firms are established in Austria, Belgium, Czech Republic, Cyprus, Denmark, England & Wales, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Malta, Netherlands, Northern Ireland, Norway, Poland, Portugal, Romania, Slovenia, Spain, Sweden and Switzerland. To read more about European Law Firm.

(03/08) B2B late payment interest rate set at 8,00% for second semester 2009. In Memorial B-68 was published the interest rate applicable to late payment in B2B transactions for the second semester 2009. It was set to 8,00%, which is 1,50% down compared to the rate applicable for the first semester 2009.